(A) There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel within the city and its extra-territorial jurisdiction (ETJ) where such cost of occupancy is at the rate of $2 or more per day, such tax to be equal to 7% of the consideration paid by the occupant of such room to such hotel.
(B) Any person owning, operating, managing or controlling any hotel shall collect the tax referenced in division (A) of this section and required herein.
(Ord. 2020-04, passed 6-18-2020)